Opinion
20807-22S
03-21-2023
JODY MILLAN & RUBEN MILLAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On November 14, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction.
On February 10, 2023, petitioners filed an Objection to Order. However, further review indicates that this filing appears to be more akin to an Objection to Motion to Dismiss for Lack of Jurisdiction.
Also on February 10, 2023, petitioners filed a Declaration. However, further review indicates that this filing appear to be more akin to a Supplement to petitioners' Objection to Motion to Dismiss for Lack of Jurisdiction.
Upon due consideration, it is
ORDERED that petitioners' Objection to Order, filed February 10, 2023, is recharacterized as petitioners' Objection to Motion to Dismiss for Lack of Jurisdiction. It is further
ORDERED that petitioners' Declaration, filed February 10, 2023, is recharacterized as petitioners' Supplement to petitioners' Objection to Motion to Dismiss for Lack of Jurisdiction.